1
PhD in Futures Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2
PhD in Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
3
PhD in Finance with a focus on Risk, UTM University, Malaysia.
Abstract
The Iranian economy has faced many ups and downs in macroeconomic areas, including the banking industry, over the past three decades. An assessment of the conditions governing the Iranian banking industry indicates that the Iranian economy has experienced a banking crisis; although, due to the state-owned nature of banks and financial support from the Central Bank, it has not actually led to an overt crisis. The main objective of the present study is to examine the role of the banking crisis in the impact of income diversification on the risk of the Iranian banking industry using the panel econometric method. For this purpose, 14 banks listed on the Tehran Stock Exchange have been evaluated as the statistical sample of the study during the years 1391-1401. The results show that income diversification has had a significant and negative effect on the risk of the banking industry; during the banking crisis, income diversification has had a significant and positive effect on the risk of the banking industry.
amiri,M. , zamani amoogin,R. and orojalizadeh,F. (2025). The role of banking crisis in the impact of income diversification on the risk of the Iranian banking industry. Journal of Accounting and Management Vision, 7(99), 136-150.
MLA
amiri,M. , , zamani amoogin,R. , and orojalizadeh,F. . "The role of banking crisis in the impact of income diversification on the risk of the Iranian banking industry", Journal of Accounting and Management Vision, 7, 99, 2025, 136-150.
HARVARD
amiri M., zamani amoogin R., orojalizadeh F. (2025). 'The role of banking crisis in the impact of income diversification on the risk of the Iranian banking industry', Journal of Accounting and Management Vision, 7(99), pp. 136-150.
CHICAGO
M. amiri, R. zamani amoogin and F. orojalizadeh, "The role of banking crisis in the impact of income diversification on the risk of the Iranian banking industry," Journal of Accounting and Management Vision, 7 99 (2025): 136-150,
VANCOUVER
amiri M., zamani amoogin R., orojalizadeh F. The role of banking crisis in the impact of income diversification on the risk of the Iranian banking industry. Journal of Accounting and Management Vision, 2025; 7(99): 136-150.
